The Michigan Basic Information section includes state-specific questions that can affect your exemptions, tax calculations, credits, filing requirements, and refund processing. Most personal information transfers automatically from your federal return, but Michigan requires additional details that must be entered before completing your state return.
Program Entry
Michigan Return → Basic Information
School District Information
Select the School District Where You Lived
Michigan requires taxpayers to report the public school district in which they resided during the tax year. This information is used by the Michigan Department of Treasury for reporting purposes and may affect certain state and local calculations. School district codes are assigned by the state and vary by location.
Blind, Deaf, Disabled, or Totally and Permanently Disabled Exemptions
Michigan provides an additional exemption for qualifying individuals. For tax year 2026, the special exemption amount is $3,500 per qualifying person. A taxpayer may claim only one special exemption per qualifying condition. Michigan allows the same special exemption for a qualifying spouse.
Dependents Qualifying for Additional Exemptions
Enter the number of dependents listed on the return who qualify for Michigan's special exemption.
Michigan allows additional exemption amounts for dependents who meet the state's disability-related requirements.
Qualified Disabled Veterans
Enter the number of qualified disabled veterans included on the return.
Michigan provides an additional exemption of $500 for each qualifying disabled veteran, including certain qualifying dependents.
Certificates of Stillbirth
Michigan allows a personal exemption for a stillborn child when the parent has received a Certificate of Stillbirth from the Michigan Department of Health and Human Services (MDHHS).
Enter the number of qualifying certificates issued during the tax year. The 2026 exemption amount is $5,900 per qualifying certificate.
Michigan State Campaign Fund
Contribution to the State Campaign Fund
Michigan taxpayers may choose to support the Michigan State Campaign Fund.
For a joint return:
- The taxpayer may make a separate election.
- The spouse may make a separate election.
Choosing to participate:
- Does not increase taxes owed.
- Does not reduce any refund.
- Supports public financing of qualified gubernatorial campaigns. [
Farming, Fishing, or Seafaring Income
Indicate whether at least two-thirds of your gross income was earned from:
- Farming
- Fishing
- Seafaring activities
This answer can affect estimated tax payment requirements and underpayment penalty calculations. Michigan provides special estimated tax filing rules for qualifying farmers, fishermen, and seafarers.
Digital Asset Activity
Michigan asks whether, during the tax year, you:
- Received digital assets as payment for goods or services
- Received digital assets as a reward or award
- Sold digital assets
- Exchanged or otherwise disposed of digital assets
Digital assets include cryptocurrency and other virtual currencies. Answer this question based on your activity during the tax year.
Special Notes
Use the Special Notes field to provide any additional information that may be necessary for the Michigan return.
This field is generally only needed in uncommon situations where additional clarification helps explain information being reported on the return.
Unitary Calculation Attachment
Attach PDF Copies of Unitary Calculations
If the return includes combined reporting, unitary business calculations, or apportionment schedules, Michigan may require supporting documentation.
Use this section to attach any required PDF schedules or calculations.
How Does This Affect My Return?
Entries made in the Michigan Basic Information section may impact:
- Michigan personal exemptions
- Special exemptions for disabilities and veterans
- Stillbirth exemptions
- Certain credits and deductions
- Estimated tax requirements
- Underpayment penalty calculations
- State Campaign Fund elections
- Michigan reporting and filing requirements